Writ petition challenging tax demand notices for advertisement hoardings allowed. Court quashed notices and remanded matter to Revenue Officer for fresh consideration after opportunity to file objections.
Impugned notices quashed. Matter remitted to respondent No.2 for fresh reconsideration after opportunity to file written objections.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
NC: 2024:KHC:20083 WP No. 18733 of 2017
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 10TH DAY OF JUNE, 2024
BEFORE
THE HON'BLE MR JUSTICE H.T. NARENDRA PRASAD WRIT PETITION NO. 18733 OF 2017 (LB-BMP)
BETWEEN:
M/S RENACER ENTERPRISES LILMITED LIABILITY PARTNERSHIP FIRM OFFICE AT NO.18, 7TH CROSS 30TH MAIN, BSK 3RD STAGE BENGALURU-560085 REP BY ITS MANAGING PARTNER VINAY R REDDY S/O RAVIKUMAR REDDY AGED ABOUT 28 YEARS
…PETITIONER
(BY SRI. M S NAGARAJA.,ADVOCATE)
AND:
Digitally signed by HEMALATHA A Location: High Court of Karnataka
…RESPONDENTS
(BY SRI.PAWAN KUMAR, ADVOCATE FOR SRI. H DEVENDRAPPA.,ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH THE DEMAND NOTICE ISSUED BY THE R-2 VIDE NOTICE DATED:16.8.2016 CALLING UPON THE PEITTIONER FIRM TO PAY SUM OF RS.4,74,280/AND NOTICE DTD16.8.2016 CALLED UPON THE PETIITIONER TO PAY SUM OF RS.5,93,505/- PERTAINING TO THE ADVERTISEMENT HOARDINGS ON PRIVATE PROPERTIES WHICH ARE DESCRIBED IN THE SCHEDULE TO THE WRIT PETITON VIDE ANNEXURE-C & D.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
quashing of notices dated 16.08.2016 vide Annexures ‘C’ and ‘D’ issued by respondent No.2/Revenue Officer for payment of tax in respect of the advertisement.
Officers, who have issued demand notices, for fresh consideration. Paragraph No.4 of the said order reads as follows:
NC: 2024:KHC:20083 WP No. 18733 of 2017
“4. Accepting the submission of the learned counsel appearing for the writ petitions, these writ petitions are disposed of in the following terms:
I. Wherever orders have been passed by the Assistant Revenue Officer or the Competent Authority, the same are set aside.
II. In respect of all other matters where challenges have been raised to the demand notices, the writ petitions stand disposed of.
III. All these matters stand remanded back to the respective Assistant Revenue Officers/Competent Officers who have issued demand notices/orders for re-consideration afresh. Opportunity shall be granted to the writ petitioners to file written objections and thereafter, the parties shall be heard and orders shall be passed in accordance with law.
IV. The petitioners herein are permitted to file written objections before the respective Assistant Revenue Officers/Competent Officers who have issued the demand notices/orders within a period of four weeks from the date of receipt of a copy of this order.”
ORDER
b) Impugned notices dated 16.08.2016 vide Annexure ‘C’ and ‘D’, are hereby quashed.
c) The matter stands remitted back to respondent No.2
with a direction to reconsider the matter afresh after giving an opportunity to the petitioner to file written objection. After hearing the parties, respondent No.2 shall pass orders, in accordance with law.
d) The petitioner is directed to file objection within a period of four weeks from the date of receipt of certified copy of this order.
Sd/JUDGE
HA
List No.: 1 Sl No.: 57
3 issues framed by the court
Whether the writ petition seeking quashing of tax demand notices for advertisement hoardings needs to be disposed of by remand or summarily dismissed?
Whether the petitioner must be given an opportunity to file written objections to the demand notices?
Whether the impugned notices dated 16.08.2016 should be quashed and remanded for fresh consideration?
Colour shows how this judgement treated each authority
Writ Petition No. 52699 of 2016Distinguished¶24
W.P.No.52699/2016 (disposed 19.07.2023)
1 provisions across 1 enactments
M/S Renacer Enterprises Limited Liability Partnership Firm
The Commissioner Bruhat Bengaluru Mahanagara Palike
The Assistant Revenue Officer Arakere
H.T. Narendra Prasad
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
